People ex rel. New York Central & Hudson River Railroad v. Gourley
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, The Mew York Central and Hudson River Railroad Company, from an order of the Supreme Court, made at the Westchester Special Term and entered in the office of the clerk of the county of Rockland on the 15th day of October, 1909, denying the relator’s motion to strike from the assessment roll of the village of Haverstraw a special franchise assessment against the West Shore Railroad Company, the relator’s lessor, and dismissing a writ of certiorari…
Read the full summary
Appeal by the relator, The Mew York Central and Hudson River Railroad Company, from an order of the Supreme Court, made at the Westchester Special Term and entered in the office of the clerk of the county of Rockland on the 15th day of October, 1909, denying the relator’s motion to strike from the assessment roll of the village of Haverstraw a special franchise assessment against the West Shore Railroad Company, the relator’s lessor, and dismissing a writ of certiorari theretofore issued herein. '
1Opinion of the Court
Thomas, J.:
The Tax Law provides for the valuation of special franchises by the State Board of Tax Commissioners, the transmission of notice thereof to the clerk of the city, town or tax district, and that such clerk shall pass the valuation on to the local assessors of tax districts, villages and the commissioners of highways. No difficulty arises if the entire special franchise is in- one district, and if there be a village, if it be entirely within the village. If -only part of it be within a village, the village assessors ascertain what portion of the valuation shall be used for village…
2Cases cited1 opinion
- People ex rel. New York Central v. KenoNew York Supreme Court · 1908
3Cited by1 opinion
- People ex rel. New York Cent. & H. R. Railroad v. GourleyAppellate Division of the Supreme Court of the State of New York · 1910